Results 91 to 100 of about 663,401 (208)
Jurnal Akuntansi dan Keuangan, 2010 This study using Theory of Planned Behavior/TPB (Ajzen 1991) with moral obligation variable (Bobek and Hatfiel 2003), to explain the tax noncompliance behavior of individual taxpayers. Researchers using 155 samples of individual tax payers.
Widi Hidayat, Argo Adhi Nugroho
doaj
Itemized Tax Deductions for Individuals: Data Analysis [PDF]
, 2014 [Excerpt] Reforming or limiting itemized tax deductions for individuals has gained the interest of policymakers as one way to increase federal tax revenue, increase the share of taxes paid by higher-income tax filers, simplify the tax code, or reduce ...
Lowry, Sean
core +2 more sources
IMPACT OF PROFITABILITY, LEVERAGE, AND TAX BURDEN ON TAX AVOIDANCE IN ISLAMIC BANKS
Фінансово-кредитна діяльність: проблеми теорії та практикиThis research explores how financial performance metrics and fiscal discipline shape tax avoidance behavior in Indonesia's Islamic Commercial Banks during the 2020–2022 period. Specifically, it evaluates the influence of Return on Assets (ROA), Leverage,
Хендрієта Ферієка +3 more
doaj +1 more source
The Impact of Tax Uncertainty on Irreversible Investment [PDF]
Tax legislation, fiscal authorities, and tax courts create tax uncertainty by frequent tax reforms and various different interpretations of the tax law.
Rainer Niemann
core
The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses [PDF]
We look at the tax burden on direct investment from three perspectives. The first section illustrates how the recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates.
Harry Grubert
core
Journal of International Economics and Management, 2018 Theoretical underpinnings and prior works have shown a dozen of determinants to tax evasion behavior. Some suggests categories of variables have been identified in tax evasion literature; however, these groups are manually divided basing on historical ...
Thu Hang Nguyen
doaj
Rate Cutting Tax Reforms and Corporate Tax Competition in Europe [PDF]
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision ...
Heinemann, Friedrich +2 more
core
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines the connection between financial performance metrics, specifically Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TAT), and tax avoidance behavior among companies listed on the ...
Muhammad Nazar Suhada +1 more
doaj +1 more source
A Literature Review on Tax Compliance
Artuklu KaimeTax compliance is a multidimensional concept that refers to the behavior of individuals and institutions to fulfill their tax obligations by legal regulations.
Aytül Bişgin
doaj
Behavioral Interventions in Tax Compliance
, 2016 This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals and firms) who had failed to pay their income tax for the 2013 tax year. Taxpayers
Kettle, Stewart +3 more
openaire +1 more source